The TyEL contribution of employers with an insurance contract in 2026 will consist of a basic contribution of 24.85% (25.28% in 2025), the possible contribution category impact and contribution loss reduction, as well as the administrative cost contribution and client bonus determined for each earnings-related pension company. The administrative cost contribution raises the contribution, while the client bonus lowers it.
For occasional employers, the TyEL contribution in 2026 will be 25.85% of the salary (26.28% in 2025).
Changes in the contributions of employees and entrepreneurs
For employees of all ages, their share of the TyEL pension contribution in 2026 will be 7.30% of their salary. In 2025, for employees under the age of 53 and over the age of 62, their share of the contribution was 7.15% of their salary, and for employees between the ages of 53 and 62, it was 8.65% of their salary.
The change in the employee’s contribution is due to the end of the transition period agreed in the 2017 earnings-related pension reform. During the transition period, from 2017 to 2025, the pension accrual of employees aged 53–62 was higher, at 1.7%, and they paid a 1.5-percentage-point higher pension contribution. When the transition period ends, starting in 2026, pension accrual will be 1.5% of salary for all age groups.
In 2026, the YEL contribution for all entrepreneurs is 24.4% of their YEL income. In 2025, the YEL contribution was 24.1% of the YEL income for those under 53 and over 62, and 25.6% of the YEL income for those between 53 and 62.
Read more about the earnings-related pension contribution for 2026 on the Finnish Centre for Pensions’ website (in Finnish)
Read more about the changes to employees’ earnings-related pension contributions on TELA’s website (in Finnish)
Changes to the disability pension contribution
The disability pension contribution included in the TyEL contribution will increase in 2026, and will be on average 0.8% of the salary (0.7% in 2025). If your company’s payroll is at least around EUR 2.456 million, your company’s contribution category also affects the disability pension contribution. The impact of the contribution category shows in the amount of your company’s TyEL contribution.
In 2026, companies’ deductible for disability contributions according to the contribution category will be reduced to 80% (90% in 2025), as agreed in the reform of the contribution category model.
Estimate of the 2026 TyEL contribution in the Varma Online Service
In our online service, you can easily calculate an estimate of next year’s TyEL contribution on the ‘Forecasts and reports’ page. All you need is an estimate of your company’s payroll for 2026. The service will give you a more detailed estimate of your company’s TyEL contribution, e.g. for next year’s budget. You can use the same service to keep track of the current year’s budget and to estimate the TyEL contributions for the rest of the year.
Where to find the TyEL contribution forecast service in the Varma Online Service
Log in to the Varma Online Service in the upper right-hand corner of Varma’s website.
-> Select Insurance Policies -> Select Forecasts and Reports
We are available by phone at +358 10 192 100 and in chat Mon–Fri between 8 am and 5 pm.
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